IBERSOL | Annual Report 2020

ANNUAL REPORT 2020 15. OTHER CURRENT ASSETS As at 31 December 2020 and 2019 Other current assets were as follows: dec/2020 dec/2019 Clients (1) 4.896.323 9.398.831 State and other public entities (2) 5.660.701 6.264.376 Other debtors (3) 11.239.465 8.659.243 Advances to suplliers 124.317 226.991 Advances to fixed suppliers 408.264 539.636 Accruals and income (4) 4.243.357 7.600.004 Deferred costs (5) 1.757.482 1.577.647 Other current assets 28.329.909 34.266.728 Accumulated impairment losses 2.584.702 2.585.661 25.745.207 31.681.067 (1) Current balance arising essentially by the Catering and Franchising activity developed by Ibersol, respectively, from approximately 1 million Euros and 2.8 million Euros (2019: 3.3 million and 5.1 million, respectively). (2) Current balance of recoverable VAT amounts 5,511,014 Euros (6,114,088 Euros in 2019). (3)Other debtors detail: dec/2020 dec/2019 Aggregators 3.459.172 4.241.088 Other debtors 7.780.293 4.418.155 11.239.465 8.659.243 As at 31 December the balance in Other debtors includes the balances receivable from aggregators and other debit balances mainly for meal vouchers (delivered by custom- ers), advances and balances suppliers, debts to suppliers, recovery of costs and the marketing contributions and rappel debt. (4) Accruals and income item is broken down into the following items: 367